| Title | Statistical evaluation of the implementation of the double-entry accounting system in a Greek public hospital | |
| Authors | Alexandra Charalampidou¹, Panayota Sourtzi², Ioannis Mantas² and Ourania Dafni²
1. University General Hospital Attikon 2. National and Kapodistrian University of Athens, Faculty of Nursing |
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| Citation | Charalampidou, A., Sourtzi, P., Mantas, I., Dafni, O.: Statistical evaluation of the implementation of the double-entry accounting system in a Greek public hospital, Epitheorese Klin. Farmakol. Farmakokinet. 25(2): 59-63 (2011) | |
| Publication Date | Accepted for publication (Final version): July 1, 2011 | |
| Full Text Language | English | |
| Order – Buy | Ηλεκτρονική Μορφή: pdf (10 €) – Digital Type: pdf (10 €)
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| Keywords | General accounting, analytical accounting, memo accounts, public accounting, double-entry, financial management of hospitals, decision making, double-entry bookkeeping system. | |
| Other Terms | review article | |
| Summary | INTRODUCTION: The implementation of the double-entry bookkeeping method in public hospitals is part of an ambitious effort to restructure and rationalize the public sector in Greece. This study investigates the introduction and implementation of double-entry bookkeeping in a University Hospital of Attica. OBJECTIVE: The objective of this study was to analyze the observed benefits of Nursing from the use of the double-entry bookkeeping method, to investigate the indicated training framework of the nursing staff, to present the impediments during the implementation of the new system, and finally to submit the relevant proposals for its best utilization in Health Policy planning. MATERIAL-METHOD: The study’s population includes the heads of the nursing departments of the hospital and a structured questionnaire was used as tool for evaluating the results of the implementation of the double-entry bookkeeping method. For the statistical analysis of the study’s data, the STATA 10 and SPSS 17 for Windows statistical packages were used. For all statistical tests, the level of significance of the hypothesis testing was set at a=0.05 for two-tailed testing. RESULTS: The questionnaire had a high reliability. Cronbach’s α was found equal to 0.84 for the questionnaire’s scale. Out of the 40 heads of departments who filled in the questionnaires five were men and 35 were women. The majority believes that the main reason for the negative balances in their electronic balance is due to the delayed supply of health material and pharmaceutical products from the hospital’s storage, while 15.4% stated that it was due to removing the debit of the wrong code and 30.8% considers that it was mainly due to typing errors during the electronic debit removal process. The departments with negative balances, corrected their initial inventory at a higher percentage than the ones who did not (OR=7.81 95%CI: 1.26 48.36). CONCLUSIONS: It has now become understood that the introduction of the Double-entry Bookkeeping Sys-tem in financial management is a long-term procedure that requires correct design, training and participation of all the departments and employees of the hospital in order to have a good prospect and be effective. | |
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